Along with skepticism and objectivity, independence is a pillar of audit quality. Audit firms are committed to continuously enhancing their policies, processes, and systems to monitor independence on audit engagements.
SEC: Auditor Independence with Respect to Certain Loans or D...
PCAOB: Supervision of Audits Involving Other Auditors
ISS: Consultation Document on Auditor Ratification
Reports & Publications
CAQ Alert #2014-11 - SEC/PCAOB Independence Rules for Non-Is...
Professional Judgment Resource
News and Commentary
Letter to the Editor of the Financial Times: Focused on Ensu...